Short Answer

Bring clear proof of each expense tied to the property: invoices/receipts plus proof of payment (canceled checks, bank/credit card statements), and any supporting records like tax bills, insurance declarations, permits, contracts, and before/after photos. In North Carolina partition cases, the court (or commissioners) can award credits for necessary expenses and charge cotenants for rents or profits, but you must lay a proper evidentiary foundation—often using business records and, where helpful, a concise summary of voluminous statements. Keep every item organized by date, payee, purpose, and amount.

How North Carolina Law Applies

In a partition action, the court may consider an equitable accounting among co-owners. That often includes credits for necessary carrying costs (property taxes, insurance, mortgage interest attributable to the common property, and necessary repairs) and offsetting any rents collected. To prove those amounts, you need admissible evidence. North Carolina’s Rules of Evidence apply, so you should authenticate your records, use the business-records exception for bank statements and invoices when appropriate, and organize a clear paper trail. If the documentation is voluminous, you can present a summary with the underlying records available for inspection.

Courts and commissioners expect practical, verifiable “vouchers” of payment. There is no single required form, but canceled checks, itemized receipts, bills marked paid, and bank or card statements that match the invoices are standard. A simple way to make this easy for the decision-maker is to mirror a basic accounting: for each payment, show the date, payee, description, and amount, then attach the matching proof.

Key Requirements

• Receipts/invoices for each expense (taxes, insurance, mortgage interest or assessments, utilities when necessary to preserve the property, and necessary repairs—not purely cosmetic upgrades).
• Proof of payment: canceled checks, bank statements, or card statements that tie to each receipt; keep the transactional detail showing the payee and date.
• Property-specific support: tax bills, insurance declarations, mortgage or HOA statements, permits, contractor agreements, warranties, and photos (before/after) for repairs.
• Rents and income: lease agreements, rent ledgers, deposit slips, 1099s, and bank statements if you seek to credit or charge rents or use-and-occupancy.
• Authentication and hearsay: be prepared to authenticate records; when using business records (e.g., bank statements), plan for a custodian witness, certification, or subpoena response.
• Summaries: if you have many months of statements, prepare a Rule 1006-style summary (spreadsheet) that totals categories, with the underlying records available.

Process & Timing

1. Plead your claim for credits/accounting. In your partition filings (or a motion), ask the court to award credits for necessary expenses and to account for rents or profits, as applicable.
2. Collect and organize documents. Build a packet for each expense with: (a) the receipt/invoice, (b) proof of payment, and (c) any support tying it to the property (permit, photo, contract).
3. Subpoena third-party records if needed. If a bank, insurer, contractor, or property manager must authenticate records, use a subpoena duces tecum to obtain certified records or a witness.
4. Prepare exhibit lists and summaries. Create a simple ledger showing date, payee, purpose, and amount, with exhibit numbers linking to the backup. Add a summary of totals by category.
5. Exchange exhibits and attend the hearing or commissioners’ view/report. The clerk or court may resolve credits at a hearing or instruct commissioners to address them in their report.
6. Final allocation. The court will approve or adjust credits/charges and reflect them in the final order or distribution after sale. Local practices and scheduling can vary by county.

What the Statutes Say

• North Carolina General Statutes, Chapter 46A (Partition): Sets out the procedures for partition by division or sale, appointment of commissioners, reports, and distribution of proceeds. Your request for credits or an accounting is considered within this framework.
• North Carolina General Statutes, Chapter 8C (Rules of Evidence): Governs admissibility. Business records and summary exhibits are common tools to prove expenses and payments in a partition matter.
• North Carolina General Statutes, Chapter 1A (Rules of Civil Procedure): Provides tools such as subpoenas and discovery to obtain bank, insurance, and contractor records when voluntary production is insufficient.

Exceptions & Pitfalls

• Improvements vs. necessary repairs: Courts more readily credit necessary repairs and carrying costs. Pure upgrades or personal-preference renovations may not be credited.
• Weak foundation: A receipt alone may be hearsay without proof of payment or authentication. Pair invoices with canceled checks or statements, and be ready with a witness or subpoena.
• Poor property tie-in: Generic card statements with no matching invoice, no address reference, or no permit/photos make it hard to link the charge to this property.
• Rents and use: If you collected rent or had exclusive use, you may need to account for that income or benefit. Bring ledgers, deposits, and leases to avoid an offset against your credits.
• Commingled payments: Paying cash or from mixed-use accounts complicates proof. Use a dedicated account or meticulous annotations to trace each payment to the property.
• Missing vouchers: If an original receipt is lost, be prepared to explain the loss under oath and use alternative proof (e.g., bank records, duplicate invoices) to substantiate the expense.

Helpful Hints

• Create a simple spreadsheet with columns for date, payee, purpose, amount, and exhibit number; attach the supporting receipt and proof of payment behind each line.
• Label exhibits consistently (e.g., Taxes-1, Insurance-1, Repairs-1A/1B for invoice and check) and provide a clean set for the court and the other parties.
• Use before/after photos and permits to show a repair was necessary and actually performed at this property.
• Ask banks, insurers, or contractors for certified records or custodian letters in advance, or issue subpoenas early if cooperation is uncertain.
• For long time spans, prepare a concise summary exhibit totaling categories by year and keep the underlying bank statements and receipts available.
• Keep future expenses in a separate account to make tracing straightforward while the case is pending.

Talk to a Partition Action Attorney

If you’re dealing with a partition case and need to prove taxes, insurance, repairs, or rents, our firm has experienced attorneys who can help you understand your options and timelines. Call us today at (919) 341-7055.

Disclaimer: This article provides general information about North Carolina law based on the single question stated above. It is not legal advice for your specific situation and does not create an attorney–client relationship. Laws, procedures, and local practice can change and may vary by county. If you have a deadline, act promptly and speak with a licensed North Carolina attorney.